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RPC | Russia, United Kingdom | 1 Mar 2022

Russian sanctions: Immediate practical steps

As new Russian sanctions are implemented we are advising clients to consider the following immediate practical steps: Identify key risk areas in your…
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RPC | United Kingdom | 29 Jul 2021

Dodika Ltd v United Luck Group Holdings

On 7 May 2021, the Court of Appeal held5 that a purchaser's notice of claim under an SPA tax covenant was not invalid on the grounds that it failed to…
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RPC | European Union, United Kingdom | 29 Jul 2021

OTS publishes 2nd report on CGT rules

On 20 May 2021, the Office of Tax Simplification (OTS) published its report Capital Gains Tax Review - Simplifying practical, technical and…
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RPC | United Kingdom | 29 Jul 2021

HMRC announces the end of physical stamping

On 18 June 2021, HMRC announced that its physical stamping presses would be decommissioned. As a result, the only method of stamping is now the…
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RPC | United Kingdom | 29 Jul 2021

ECJ holds that leased land was not a fixed establishment for VAT purposes

On 3 June 2021, the ECJ held that the mere leasing of land (in Austria) did not amount to a "fixed establishment" of the landlord there for VAT…
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RPC | United Kingdom | 29 Jul 2021

An arresting case - settlement agreement payments made to satisfy “success fee” and litigation insurance premium not taxable as employment income

On 29 June 2021, the Upper Tribunal held1 that neither (1) a "success fee" payable to an employee's legal team, nor (2) an insurance premium payable…
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RPC | United Kingdom, USA | 29 Jul 2021

TP Icap Ltd v Nex Group Ltd and Dodika Ltd v United Luck Group Holdings: two interesting decisions on SPA warranty/indemnity claim formalities

On 27 May 2021, the High Court struck out large parts of the Claimant’s claim as (in the High Court’s view) the purported SPA notices of claim were…
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RPC | United Kingdom | 29 Jul 2021

Upper Tribunal dismisses taxpayer’s appeal in latest ‘IR35’ case

On 8 June 2021, the Upper Tribunal (UT) held3 that the 'IR35' rules applied to services provided via a personal services company (PSC) to the…
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RPC | United Kingdom | 29 Jul 2021

VAT and land - call for evidence published by HMRC

On 12 May 2021, HMRC published a call for evidence on the VAT land exemption. The consultation closes for comments on 3 August 2021 and seeks views on…
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RPC | European Union, United Kingdom | 29 Jul 2021

AG opines as to VAT treatment of parking fines

0n 3 June 2021, the Advocate General (AG) opined that a parking fine is consideration for VAT purposes (rather than a VAT-exempt amount of…
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